9911796707
TMI Blog2017 (6) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the appellant on this account is not sustainable - the contention of the appellant is that they have not taken the Cenvat Credit on these capital goods. The said fact remained un-verified at the end of the Adjudicating Authority, in that circumstances, benefit of doubt goes in the favor of the appellant - demand set aside - appeal allowed - decided in favor of appellant. - E/250/2016 - FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments but the show cause notice was issued to the appellant for demanding of duty on their capital goods cleared by them without payment of duty. The matter was adjudicated and demand of duty was confirmed alongwith interest and penalty was also imposed. Aggrieved from the said order, appellant is before me. 3. The contention of the Ld. Counsel for the appellant is that as they have not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, demand is to be confirmed. 5. Heard both the sides and considered the submissions. 6. In this case, a demand of ₹ 95,538/- has been confirmed against the appellant on account of the value of the capital goods in question which was acquired a long back by the appellant. No depreciation has been allowed to the appellant when the capital goods have been cleared after used. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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